Wenzig, Julius; Nuzum, Anne‐Katrin; Schaltegger, Stefan - In: Business Strategy and the Environment 32 (2022) 6, pp. 2662-2683
. Empirical research, however, shows that management accountants are scarcely involved in sustainability accounting. This paper … management accountants in Germany, the paper identifies three interrelated self‐reinforcing mechanisms that inhibit accountants … management expectations hinder the consideration of sustainability beyond its direct costs. Specialization is another barrier, as …